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Income tax has contributed to a considerable amount of Nigeria's revenue generation, despite the fact that it is fraught with difficulties in both collection and execution. This study examines the impact of forensic accounting on tax payer attitude and compliance towards tax evasion within SMEs in the north east Nigeria. The study is cross-sectional, with data collected using simple random sampling. With the help of Smart PLS 3, partial least square structural equation modelling PLS-SEM on 102 responses was utilized to evaluate the data. The findings revealed that a forensic accounting check is required to address the issue of tax evasion in Nigeria to ensure a good attitude and compliance. Forensic Accounting (FA) improves Tax payers Attitude (TA) and Tax Compliance (TC) when they interact. Hence, when a taxpayer develops a positive attitude and comply with the tax laws, they are more likely to have a good financial record and the state would have better control over the tax evasion scale. In other words, small and medium enterprises (SMEs) in the Northeast are more inclined to tax commitment if they are checked, and if the government use their contributions toward improving their standard of living, this will develop a positive attitude toward the behaviour of taxpayers in the region. Therefore, the government should provide awareness on the uses of tax revenue through sustainable enterprise support, infrastructure, and social welfare. [ABSTRACT FROM AUTHOR]

Background: The present study evaluated the phytochemical profiles, anti-oxidants, antimicrobial, anti-inflammatory, analgesic, anti-arthritic and wound healing effect of methanol and ethyl-acetate extracts of Azanza garckeana. Results: Methanol extract had higher phenol, flavonoids and alkaloids concentrations, ferric reducing antioxidant power (FRAP) and hydroxyl radical scavenging activities than ethyl-acetate extract. Ethyl-acetate and methanol extracts had IC50 of 119.40 μg/mL and 133.49 μg/mL respectively against 2,2-diphenyl-1-picrylhydrazyl radical (DPPH) radicals. The extracts were more active against Klebsiella pneumonia while the least activity was recoded against Bacillus subtilis with methanol been most potent than ethyl-acetate. The IC50 value of methanol extract in inhibition of protein denaturation were 310.44 μg/mL and 315.27 μg/mL while IC50 value of 354.74 μg/mL and 349.57 μg/mL were recorded for membrane stabilization effect in bovine serum albumin (BSA) and egg albumin (EGA) assays respectively. There was dose dependent in vivo anti-inflammatory and analgesic activities with highest percentage paw oedema inhibitions of 51.68% and analgesia of 46.36% at 600 mg/kg bw of the methanol extract. The extract caused dosed independent increase percentage wound closure with percentage wound contraction range between 65.24 ± 2.46 and 69.68 ±.2.54 compare to untreated wound (15.35 ± 0.35 to 50.35 ± 2.35%). Conclusion: This study lends pharmacological support to folkloric usage of Azanza garckeana in the treatment and management of several human disease. [ABSTRACT FROM AUTHOR]

Objectives: This study was undertaken to review the caesarean section rate and perinatal mortality in Federal Medical Centre, Birnin Kudu from 1st January 2010 to 31st December, 2012. Materials and Methods: This was a retrospective study involving review of 580 case files. Ethical clearance was obtained. The records of labour ward, neonatal intensive care unit (ICU) and operating theatre were use. Information extracted includes age, parity, booking status, total deliveries, indications for caesarean section and perinatal outcome from 1st January 2010 to 31st December 2012 at Federal Medical Centre, Birnin Kudu. The data obtained was analysed using SPSS version 17.0 statistical software (Chicago, Il, USA). Absolute numbers and simple percentages were used to describe categorical variables. Association between caesarean section and perinatal mortality was determined using Pearson's Coefficient of correlation and student t- test. P - value < 0.05 was considered statistically significant. Result: This study reported a caesarean section rate of 17.69 % and a perinatal mortality rate of 165.6 per 1000. Majority of the babies (78.2%) were within normal weight. The mean age of the women was 25.9 ± 6.2 years and mean parity was 4 ± 3. Majority of them were uneducated and unemployed. Obstructed labour was the commonest indication for emergency caesarean section accounting for 31.7% of caesarean sections and foetal distress was the least at 2.6 %. Two or more previous caesarean section was the commonest indication for elective caesarean section (17.1%) and bad obstetrics history the least indication (1.4%). There is a weak positive correlation (r = 0.35) between caesarean section rate and perinatal mortality and this association was not statistically significant (P = 0.12). Conclusion: Caesarean section and perinatal mortality rates in the present study are comparatively high. Absence of significant correlation means that a high caesarean section rate is not likely to improve perinatal outcomes in babies of normal weight; therefore the caesarean section rate in this centre should be reduced. Measures to reduce perinatal mortality such as skilled attendant in labour and training of medical staff in neonatal resuscitation should be adopted. [ABSTRACT FROM AUTHOR]